Enhanced search function
IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
|Global Knowledge Gateway||
High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More
This highlights the key changes made to Section 3856, Financial Instruments as a result of the 2014 annual improvements project. It considers some possible business implications, discussing effects beyond accounting.
Learn about the amendments to Section 3051, Investments in this Financial Reporting Alert. These amendments may impact an investor that has transactions with an equity accounted investee or equity accounted joint arrangement.
This Financial Reporting Alert highlights the key changes from Section 3055 to Section 3056 and considers some possible business implications, discussing effects beyond accounting.
Examines and explains the application of IFRS 11 Joint Arrangements from a Canadian perspective.
Examines and explains the application of IFRS 13 Fair Value Measurement from a Canadian perspective.
Reading Financial Statements–What Do I Need to Know?
June 1, 2015 - CPA Canada
Aims to answer some key questions a user trying to obtain a basic understanding of financial statements might ask.
Learn how to prepare, organize and review Management's Discussion & Analysis (MD&A). This 2014 update reflects important changes from our previous editions published in 2002, 2004 and 2009.
- US SEC Accountant Urges Vigorous Pursuit of Revenue Questions
June 17, 2016 - BloombergBNA
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
- Sovereign Debt Rule Changes Threaten EU Bank Finances
June 8, 2016 - Financial Times
- Less Than 10% of Companies Ready for New Lease Accounting Standards
June 7, 2016 - Accounting Today
Discover More Resources
Types of Resources